Business

Spring Semester 2010

• BUSI 106: Financial Accounting
• BUSI 108: Management Accounting

BUSI 106: Financial Accounting

This course introduces students to the role of accounting, basic accounting concepts and methodology, mass data processing, valuation and income determination principles, management and internal control problems, and basic financial statement components.

Required Text

• Libby, Libby, and Short, textbook package containing Financial Accounting with Annual Report and Homework Manager access card, 6th edition (2009), ISBN 978-0-0728012-3
  Note: Students will submit their homework online and will need the Homework Manager access card that comes with the textbook to log on to the homework site.

You may purchase the textbook package at Friday Center Books & Gifts in person, online, or by mailing or faxing in the book order form. Refer to the online ordering site for current book prices. Please see Textbooks for textbook purchase dates.

Computer System Requirements

The following is a list of minimum requirements:

Windows

• 500MHz processor or better
• 128MB RAM or better
• Windows XP
• Internet Explorer 6.x or better with Java plugin
• Firefox 1.5 or better with Java plugin

Macintosh

• 500Mhz PPC G3 or better
• 128MB RAM or better
• MacOS 10.3. or better
• Safari 1.3.2 with Java plugin

Internet Access

• 56K Modem Dial-up Connection
• Broadband—Cable Modem or DSL—Internet connection is recommended for optimal performance.

Course Details

• Instructor: Ed Blocher, PhD
• Department: Kenan-Flagler Business School
• Credit hours: 3
• Prerequisite: ECON 101 or equivalent
• UNC-Chapel Hill perspectives/requirements fulfilled: The Office of Undergraduate Curricula has links to information about which perspectives this course fulfills under the “Pre-2006 Curriculum” and which requirements it fulfills under the new curriculum (see “2006 Curriculum”).
• View a sample course syllabus.

How to Enroll

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BUSI 108: Management Accounting

The course provides an introduction to management accounting, a field of business that develops the financial and nonfinancial information necessary to effectively manage the organization. Management accounting is a field in transition, moving from a procedural focus on stewardship accounting to a strategic focus on the use of accounting to facilitate the business success of the enterprise for manufacturing or service firms. Also, the concepts of management accounting are increasingly applied to government and not-for-profit organizations, to help them succeed in their service missions to be responsible to the citizens and funding agencies.

A principal motivation for the change in management accounting is the changes in business processes and organizations in response to increased competition, both global and domestic. These changes include a renewed focus on the customer, aggressive cost reduction, outsourcing, downsizing and reengineering, total quality management, advanced manufacturing technologies, and increased use of information technologies, among others. The management accountant is a business partner—developing the financial and nonfinancial information that the organization needs to be successful.

Required Text

• Blocher, Stout, and Cokins, Cost Management: A Strategic Emphasis, 5th edition (2010), ISBN 9780073526942

Course Details

• Instructor: Ed Blocher, PhD
• Department: Kenan-Flagler Business School
• Credit hours: 3
• Prerequisite: BUSI 106 or equivalent
• Prerequisite or corequisite: ECON 310 or 410 or equivalent
• UNC-Chapel Hill perspectives/requirements fulfilled: The Office of Undergraduate Curricula has links to information about which perspectives this course fulfills under the “Pre-2006 Curriculum” and which requirements it fulfills under the new curriculum (see “2006 Curriculum”).
• View a sample course syllabus.

How to Enroll

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